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How to file ITC-04 on the GST portal?

GST ITC-04 is a declaration form to be furnished by the principal that shows the details of inputs or capital goods dispatched to or received from a job worker in a particular quarter. The due date for filing ITC-04 is on or before the 25th of the month succeeding a quarter.

Details of the following types of transactions need to be filed in Form GST ITC-04:

  • Inputs or capital goods dispatched to job workers in the quarter
  • Inputs or capital goods received back from job workers in the quarter
  • Inputs or capital goods sent from one job worker to another in the quarter
  • Inputs or capital goods supplied from the premises of job workers in the quarter

Easy steps to submit Form ITC-04 on the GST portal 

Step 1: Visit the login page of the GST portal and enter login credentials.

Step 2: Navigate to Services > Return > ITC Forms

Step 3: On the "GST ITC Forms" page, click the "PREPARE ONLINE" button under the option GST ITC-04.

Step 4: Select the Financial Year and Return Filing Period from the drop-down list. and click the "SEARCH" button.

Step 5: Review taxable amount and other relevant details. Here, details appearing on the screen can be edited or deleted before furnishing return. After checking all details, click on the "File Return" button.

Step 6: On this screen,

  • Tick the declaration box.
  • Select an Authorised Signatory from the drop-down list.
  • Submit return using either "FILE WITH DSC" or "FILE WITH EVC" option.

At last, the Application Reference Number will be generated and application status will appear as filed.

What are the modes of filing Form GST ITC-04?

The ITC-04 form can be filed on the GST portal either directly online or by using an offline excel utility.

What is the frequency for filing Form ITC-04?

Form ITC-04 is required to be filed on a quarterly basis. The form cannot be filed if the previous quarter returns are not filed.

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TaxGyata Team

TaxGyata Team